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Introduction

SECTION 1. OVERVIEW

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice announces that the Internal Revenue Service (IRS) and the Department of the Treasury (Treasury Department) will issue regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving one or more foreign corporations.

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▸Contents — Internal Revenue Bulletin 2014-20
Internal Revenue Bulletin 2014-20

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